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Background The GST law sets out that every registered taxable person who carries on any business at any place in India/State, shall be entitled to take..
Background Every registered person is eligible to avail credit of input tax charged on any supply of goods or services, which are used in the course or �f
Introduction:Valuation of the goods/service is one of the important aspects as to computation of GST for any assessee. Many a times instead of supplier of good..
Background Under GST regime wef 1.7.2017, tax is applicable on supply of goods/services done for a consideration. GST is applicable on goods [moveable property]..
Background It is seen that there has been a lot of confusion in the minds of assesses on whether to avail credit of GST paid on the construction of immoveable p..
BackgroundIn GST regime, input tax credit is available to registered person on goods and services used in course of business of making taxable supplies, subject..
Background:Plotted development is a scheme which involves forming land into layout after obtaining necessary plan approval from the Development Authority, get a..
BackgroundIn joint development agreement (JDA), the landlord enters into arrangement whereby developer is allowed to enter into the land or the possession is ha..
BackgroundGST is levied on supply of goods/services. Goods is defined as every kind of moveable property�.. Service is defined as anything other than goo
BackgroundIn the real estate sector, joint development agreements or JDA, are entered into by which the land owners with developers. The land owners may not be ..
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